Oct 31, 2024  
2024-2025 Undergraduate Catalog 
    
2024-2025 Undergraduate Catalog

Accountancy Minor


Accountancy Minor Program Information


Department of Accountancy
PO Box 70710
Phone: (423) 439-4432
Fax: (423) 439-8659
Web address: www.etsu.edu/cbat/

Accredited by: AACSB - The Association to Advance Collegiate Schools of Business

The Department of Accountancy offers a major in accountancy within the bachelor of business administration degree. The program is aimed at students seeking a general degree in accounting. Students seeking professional positions in accountancy should enroll in the Master of Accountancy program after completing their accountancy B.B.A. degree. The M.Acc. is a 33 credit graduate program that enables students to achieve mastery of accounting and auditing theory and procedures and current professional topics. It also meets the educational requirements for certification as a certified public accountant, certified management accountant, or certified internal auditor.

Admission - Requirements for admission to the accountancy major: (1) have a minimum overall GPA of 2.50 and (2) have a GPA of 2.5 or better in all accounting courses and (3) have a grade of “B-” or better in ACCT 2010 and ACCT 2020 and (4) meet Business admission requirements.

Grade Requirement Policy -

For satisfactory progression in the major or minor, the student must attain the following:

  1. An overall GPA of 2.5 or better; and
  2. A GPA of 2.5 or better in all accounting courses; and
  3. A grade of “C” or better in all accounting courses required for the accounting major.
  4. A minimum grade of “C” in ENGL 1010 and ENGL 1020.

All accounting majors or minors may attempt ACCT courses a maximum of three times. An attempt is defined as registering for and remaining in a class until the last day to drop the course without a ‘W’ grade as specified in the Academic Calendar. (Earning a grade in the class, including W, WP, or WF, counts as an attempt.)

If a student, following a third attempt to take a given course, fails to earn a grade that meets the Department’s standard for minimal performance in that course as specified in the Catalog, the student will be barred from further opportunity to enroll in that class. If this class is integral to that student’s current program of study, the student will be required to change his/her program of study. Depending on the course, this may disqualify the student from continuing in the accounting minor or in the accounting major.

A student may file an appeal with the Chair of the Department of Accountancy requesting a fourth attempt to take any ACCT course.  Only one appeal is allowed after declaring the major in Accountancy.

Accountancy Minor: 18 credits


At least 9 credits must be at the 3000-level or above.

Minor Requirement


A minor is a secondary area of study outside of the major program of study with a structured curriculum composed of at least 18 credits of which at least 9 credits must be at the 3000-level or above.